Contacting SOI substrates

An integrated circuit is provided including a semiconductor bulk substrate, a buried oxide layer formed on the semiconductor bulk substrate, a plurality of cells, each cell having a transistor device, formed over the buried oxide layer, a plurality of gate electrode lines running through the cells and providing gate electrodes for the transistor devices of the cells, and a plurality of tap cells configured for electrically contacting the semiconductor bulk substrate and arranged at positions different from positions below or above the plurality of cells having the transistor devices.